Since Taiwan government allowed resident of China visiting Taiwan from July 2008, they have been made over one hundred billion NT dollars profit. The tourism industries also invested over one hundred and sixty billion NT dollars, including travel industry, hotel industry and entertainment industry. The main purpose of foreigners visiting Taiwan is shifting from business to travel as well, and it count up to 58% in 2011. In the meanwhile, B&Bs (bed and breakfast) industry plays an crucial role in the impetus of local cultural development. Different from typical hotel industry, B&Bs give tourists more than just a place to stay, instead, they provide a place which full of local cultural and characteristics to enjoy. The first B&Bs in the world can be traced back to world war two, and the industry in Taiwan has grown rapidly in recent years due to economic growth and society development. The number of legal B&Bs raised from 109 in 2003 to 3261 in 2011. Aside from their own unique characteristics, the reason of their survival in this kind of competitive environment is the chief objective of this thesis. The study attempts to discover the main success factors of these leading specific B&Bs in Taiwan. Through deeply semi-structural interviews with these B&B hosts, this study obtained authentic information. Based on interview outline and recording file recorded in interviews, researcher typed down the scripts of interviews. Thereat, in the basis of research outcomes, researcher acquired the conclusion of this study. Furthermore, researcher addressed research suggestions related to future studies.